The Commission on Audit (COA) reveals that two-thirds of classrooms funded under the Basic Education Facilities Fund (BEFF) by the Department of Education (DepEd) were not constructed despite significant allocations between 2021 and 2025.
The Philippine Commission on Audit (COA) has disclosed that the Department of Education (DepEd) failed to construct 9,450 classrooms funded under the Basic Education Facilities Fund (BEFF) from 2021 to 2025. According to the COA’s annual audit report, only 34% of the 14,267 classrooms targeted for construction during this five-year period were completed. DepEd had transferred the implementation of these projects to the Department of Public Works and Highways (DPWH), which faced challenges including site-related issues, project modifications, approval delays, untitled school sites, and deficiencies in program implementation.
These shortcomings have hindered the program’s goals to improve classroom-to-student ratios, provide adequate school furniture, upgrade electrification, and enhance school health facilities. The COA audit noted that delays stemmed from unresolved demolition and building permits, pending environmental clearances, and difficulties managing project timelines, reflecting a lack of proper planning despite the program’s existence since 2012.
The report also highlighted specific concerns in Davao del Norte, where projects worth over 83 million pesos were found to be non-existent, abandoned, or incomplete despite near full payment. For example, at Kamingawan Elementary School, a classroom building was paid nearly 99% of its cost but no structure was found. At Duluyan Integrated School and Dugayan National High School, investments toward classrooms and solar energy systems remained unfulfilled or incomplete.
The COA cautioned that these issues raise concerns about DPWH’s capacity to manage the projects effectively and DepEd’s ability to monitor and enforce construction timelines. Both DepEd and DPWH have been approached for comments regarding the findings. This situation underscores the urgent need for improved oversight and efficient implementation to address critical infrastructure gaps in the country’s basic education system.
Sources referenced:
- https://www.gmanetwork.com/news/topstories/nation/1004160/9-450-deped-funded-classrooms-unbuilt-from-2021-to-2025-coa/story/






